Persons with Disabilities Exemption

What is the Persons with Disabilities Exemption?

This exemption is for persons with disabilities and provides an annual $2,000 reduction in the equalized assessed value (EAV) of the property.

What criteria makes someone eligible for the Persons with Disabilities Exemption?

To qualify the applicant must be:

  • disabled or become disabled during the Tax Year,
  • own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
  • occupy the property as the principal residence on January 1, of the Tax Year and
  • be liable for the payment of property taxes.

If a person's home previously received this exemption (which in prior years, was known as the Disabled Persons Homeowner Exemption) and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:

  • the property is occupied by that person's spouse, or
  • the property remains unoccupied.

What additional documentation do I need to submit with my Application?

Documentation Needed

Applicants must complete the exemption application with the Cook County Assessors Office and must provide one of the following documents:

  • Class 2 Disabled Person Illinois Identification Card from the Illinois Secretary of State's Office
  • Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment
  • Proof of Veterans' Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
  • Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If a taxpayer can not provide proof with one of the items listed above they will need to submit the Illinois Department of Revenue's Form PTAX 343-A Physician's Statement of Proof of a Disability. The taxpayer may also be required to be re-examined by an IDOR designated physician.

Please Note: This exemption cannot be received with the Veterans with Disabilities Standard Homeowner Exemption.

How do I apply for tax year 2019?

The second-installment property tax bills issued in summer 2020 reflect exemptions for Tax Year 2019. If you were eligible in Tax Year 2019 but this exemption is not on your bill, you can apply for a refund or corrected bill by filing for a certificate of error. Learn more here.